Scope of taxable persons expanded: explanatory clause amended to include additional public bodies and tribunals. Amendment to the Explanation in Notification No. F A-3-47-2017-1-V(59) substitutes in clause (h) the words 'and State Legislatures' with 'State Legislatures, Courts and Tribunals,' expanding the entities referenced; the amendment is made under subsection (3) of Section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 and is effective from 1st March 2023.